Brass Ltd. recorded $6,500,000 in credit sales in 2020.

It had $1,457,000 in accounts receivable as at December 31, 2020, which included $750,000 due in 90 days, $545,000 due in 60 days, $104,500 in 30 days, and $57,500 past due.

Using the aging of accounts receivable method, uncollectible amounts are expected to be 1% of outstanding accounts receivable due in 90 days, 2% of outstanding accounts receivable due in 60 days, 5% of outstanding accounts receivable due in 30 days, and 25% of outstanding accounts receivable past due.

The balance in the allowance for doubtful accounts before year-end adjustment was $8,000 (credit).

What is the amount of bad debt expense to be recorded at the end of the period?